2009 (3) TMI 118

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....K. DAS, JUDICIAL MEMBER A.K. Madan for the Appellant. Atul Gupta for the Respondent. ORDER P.K. Das, Judicial Member.- Revenue filed this appeal against Order-in-Appeal No. 03/ST/RTK/2007, dated 7-2-2007 passed by the Commissioner (Appeals), Delhi. 2. Relevant facts of the case, in brief, are that the respondents were providing vehicles, namely Indica/Qualis to M/s. Nestle India Ltd....

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.... Learned Chartered Accountant on behalf of the respondent reiterates the findings of the Commissioner (Appeals). He submits that the vehicles were used for the fixed destinations by M/s. Nestle India Ltd. and, therefore, it is outside the purview of Rent-a-Cab service. 5. After hearing both the sides, it is seen from the decision of the Tribunal in the case of R.S. Travels (supra), that where t....